Wednesday, March 10, 2021

Haryana Vidhan Sabha passes three bills

Chandigarh, March 10

 During the ongoing Budget Session of Haryana Vidhan Sabha, three bills were passed today. These Bills include The Haryana Rural Development (Amendment) Bill, 2021, The Haryana Goods and Services Tax (Amendment) Bill, 2021 and The Haryana Development and Regulation of Urban Area (Amendment) Bill, 2021.

 The Haryana Rural Development (Amendment) Bill, 2021

          To further amend The Haryana Rural Development Act 1986, The Haryana Rural Development (Amendment) Bill, 2021 has been passed today so that the decision taken by Haryana Bureau of Public Enterprises (Finance Department) on June 26, 1992 for introduction of Pension Scheme and to comply with the orders passed by Punjab and Haryana High Court dated July 8, 2016 in a Civil Writ Petition filed in the year 2012, therefore suitable provisions may be made in Haryana Rural Development Act, 1986 to provide pension and consequential retiral benefit to the employees of Haryana Rural Development Fund Administration Board with retrospective effect with effect from April 3, 1987.

 

The Haryana Goods and Services Tax (Amendment) Bill, 2021

          The Haryana Goods and Services Tax (Amendment) Bill, 2021 has been passed to further amend The Haryana Goods and Services Tax Act, 2017. The Haryana Goods and Services Tax Act, 2017 was enacted with a view to make a provision for levy and collection of tax on intra state supply of goods or services or both by the State Government. Goods and Services Tax Act was implemented in the country as well as in the State with effect from the July 1, 2017. 

          The provisions of Sub-section (1) of Section 174 of the HGST Act, 2017 mentions the State Acts which have been repealed after implementation of Goods and Services Tax Act except for the provisions saved under the provisions of HGST Act.

          Sub-section (2) of Section 174 mentions the actions which are saved after repeal of the Acts referred to in the section 174 (1). Now, certain difficulties are being faced in giving effect to these saved actions which require certain amendments or modifications in the repealed Acts. Whereas after implementation of GST Law under the provisions of 101st Constitutional Amendment Act, the State Government does not have power to amend or modify the Acts which have been repealed and it is necessary to remove such difficulties to carry out these saved actions. Therefore, amendment in Sub-section (2) of Section 174 has been made to empower the State Government to issue Removal of Difficulty Orders in respect of such difficulties, as arising, so that the actions as saved may be implemented.

 

The Haryana Development and Regulation of Urban Area (Amendment) Bill, 2021

          The Haryana Development and Regulation of Urban Area (Amendment) Bill, 2021 has been passed to further amend Haryana Development and Regulation of Urban Areas Acts, 1975.

          Section 3 of The Haryana Development and Regulation of Urban Areas Acts, 1975 and Rule 17A (2) and 17A (3) of Haryana Development and Regulation of Urban Areas Rules, 1976 provide for migration of existing license to another category. However, the prevailing provisions for migration of license do not seem to be equitable.

          As per the existing provision in the Act of 1975, a licensee who either deposits the entire EDC/IDC dues as per schedule or makes a substantial payment of EDC/IDC before migrating to a different category of license where the rates of EDC/IDC are low, is at disadvantage since the entire excess payment made against EDC/IDC in the existing license is forfeited. On the other hand, a licensee who is a major defaulter in terms of EDC/IDC does not get penalized for such default and gets away by either getting its entire EDC/IDC payments adjusted or by making any such payment for the new license, as required. This process does not seem to be equitable. Therefore, section 3 of Act of 1975 is proposed to be amended to make the process equitable.

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